摘要
当前推广PPP具有非常积极意义,但对政府微观操作、宏观体制层面提出了更高的要求。不可忽视的是,由于契约的不完全性、评估难、监管难等因素,PPP的效率具有不确定性,滥用则容易导致财政幻觉、风险隐匿及错配。从中长期预算角度看,PPP确能缓释风险、平滑当期财政支出压力,但不一定降低政府未来支出责任或债务总量。PPP模式应着眼于提升项目效率、增进社会福利,当前应着力构建有效的风险分担、激励相容机制,并将其支出责任融入中长期财政规划框架、置于权责发生制的资产负债管理体系下。这就需要市场约束和行政约束并重,统筹安排"税权、公共财产权、举债权",构建合理的分类债务管理与预算安排,硬化预算约束,提升地方治理能力。
PPP model has positive meaning, which brings about higher requirements for micro and macro level of government system. There are some uncertainties for PPP efficiency due to the incompleteness of contracts. The abuse for PPP is easy to lead to fiscal illusion, conceal and mismatch risk. From a long-term budget perspective, the PPP mode can mitigate risk and smooth current pressure of fiscal expenditure, but does not necessarily reduce public expenditure responsibilities and amount of government debt. The ultimate goal for PPP is to improve pro- ject efficiency and social welfare, PPP project should focus on the effective risk allocation and incentive compati- bility. And its expenditure should be integrated into the medium and long term fiscal planning framework and un- der the accrual basis of assets and liabilities management system. It should strength market constraint and admin- istrative constraint together, and well arrange taxation, public property fights, and creditor＇s fights. At the same time, build a reasonable classification of debt management and budget, harden budget constraint, and improve the capacity of governance.
出处
《税务与经济》
CSSCI
北大核心
2015年第4期6-11,共6页
Taxation and Economy
